Results 51 to 60 of about 20,930 (299)

Peranan Internal Audit dalam International Standars Audit

open access: yesKarimah Tauhid
Akselerasi digital serta munculnya risiko baru seperti siber, AI, dan tuntutan ESG pada periode 2020–2025 telah mengubah ekspektasi pemangku kepentingan terhadap fungsi auditor. Standar audit global, International Standards on Auditing (ISA), yang bertujuan meningkatkan kualitas audit, harus diimplementasikan dalam konteks risiko yang terus berkembang ...
Putri Permatasari   +3 more
openaire   +1 more source

OntoLogX: Ontology‐Guided Knowledge Graph Extraction From Cybersecurity Logs With Large Language Models

open access: yesAdvanced Intelligent Systems, EarlyView.
OntoLogX is an autonomous AI agent that uses large language models to transform unstructured cyber security logs into ontology grounded knowledge graphs. By integrating retrieval augmented generation, iterative correction, and a light‐weight log ontology, OntoLogX produces semantically consistent intelligence that links raw log events to MITRE ATT & CK
Luca Cotti   +4 more
wiley   +1 more source

The Internal Standard “The Policy and Procedure of the System for Internal Quality Control of Audit Services”

open access: yesСтатистика України, 2019
New Laws of Ukraine “On Accounting and Financial Reporting in Ukraine” and “On Audit of Financial Statements and Auditing” require the enhanced responsibility of auditors for auditing results.
O. E. Lubenchenko
doaj   +1 more source

Interpreting How Neural Networks Infer Scatterer Geometry from Echolocation Echoes

open access: yesAdvanced Intelligent Systems, EarlyView.
Neural networks enable echolocation‐based shape classification but remain difficult to interpret due to their black‐box nature. This work presents a feature‐importance metric to uncover the echo regions driving decisions in shape‐specialized networks.
Ganesh U. Patil   +2 more
wiley   +1 more source

Similarities and Differences Between Internal Auditing, Internal Public Auditing and Other Services [PDF]

open access: yes
The internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to ...
Gheorghe SUCIU
core  

Talk to Your Data: An Agentic Artificial Intelligence‐Driven Decision‐Support Framework for Prosumer Energy Optimization and Recommendations

open access: yesAdvanced Intelligent Systems, EarlyView.
An agentic AI‐driven decision‐support framework for prosumers is proposed, integrating PV generation, load profiling, and multihorizon optimization within a four‐agent architecture. The approach significantly reduces grid dependence, enhances self‐sufficiency and prevents system oversizing.
Adela BÂRA, Simona‐Vasilica OPREA
wiley   +1 more source

Innovative Artificial Intelligence‐Assisted Systems for Social Science Research: Architecture Design and Applied Practice

open access: yesAI &Innovation, EarlyView.
ABSTRACT The rapid advancement of large language model (LLM) technology is profoundly transforming the practice of social science research. Scholarly discussions on Artificial Intelligence (AI)'s role in social science research can be organised into three levels: AI as a research tool, AI as a methodological infrastructure and AI as a quasi‐cognitive ...
Jie Xiong
wiley   +1 more source

internal audit [PDF]

open access: yes, 2009
Quality is very important factor in life of many people in industrial societies. To ensure product of quality or service, organization apply quality management systems. In order to simplify implementing of quality management systems, standards have been introduced to describe requirements of quality management systems. Audits are used to check level of
openaire   +3 more sources

Public Posting of Audits, Internal Auditing Department

open access: yes, 2018
Screenshots from the website for the Internal Auditing Department, showing how an archive of past audits are available for public access.
Internal Auditing Department
core  

How cold is too cold? A theoretical analysis of the optimal trigger for index insurance for frost damage to crops

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Crop insurance is undoubtedly an extremely valuable element in protecting agricultural businesses, but in many cases standard indemnity‐based products have had very low uptake due to high transaction costs elevating premiums to unaffordable levels.
Amogh Prakasha Kumar   +2 more
wiley   +1 more source

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